Search: reassessment

2 results for “reassessment”+ Section 264clear

Sorted by relevance

Key Topics

Section 2603 Section 65(1)2 Section 153A2

PRINCIPAL COMMISSIONER OF INCOME TAX - I vs. SHRI ARVIND GOTEWAL S/O SHREERAM GOTEWAL

The appeals are allowed

ITA/359/2018HC Rajasthan26 Sept 2024

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 132Section 143(2)Section 153ASection 260

Section 153A is not dependent on any undisclosed income being unearthed during such search.” 6. Therefore, the position of law is quite clear. The Tribunal was of the view that the latest judgment in the case of COMMISSIONER OF INCOME TAX V/S. LANCY CONSTRUCTIONS reported in (2016) 66 9 taxmann.com 264 (KARNATAKA) was valid since it is the latest judgment

PR. COMMISSIONER OF INCOME TAX vs. PALSANA GRAM SEWA SAHKARI SAMITI LIMITED

ITA/26/2022HC Rajasthan